什么是国际注册内部审计师(CIA考试)

发布时间：2021-05-14

什么是国际注册内部审计师(CIA考试) 

最佳答案

国际注册内部审计师（CERTIFIED INTERNAL AUDITOR）的英文简称是CIA，它不仅是国际内部审计领域专家的标志，也是目前国际审计界唯一公认的职业资格。CIA需经国际内部审计师协会（INSTITUTE OF INTERNAL AUDITORS 简称 IIA）组织的考试取得。

IIA是世界范围的内部审计师组织。该协会1941年成立于美国纽约，在联合国经济和社会开发署享有顾问地位，是最高审计机关国际组织的常任观察员，是国际政府财政管理委员会、国际会计师联合会的团体会员。协会现有196个分会，分布在100多个国家和地区。中国内部审计学会1987年加入该协会，成为国家分会。协会现有全球会员14万多人。
IIA自1974年起在全球指定地点举行注册内部审计师资格考试，给考试合格者颁发注册内部审计师证书，授予“注册内部审计师”称号。1998年中国内审协会与IIA签定协议，将IIA在国际上举办的国际注册内部审计师考试引入中国，并取得成功。
中国内部审计协会负责全国国际注册内部审计师资格考试的组织领导和协调工作，负责与国际内部审计师协会的联系和协调工作，并向其报告考试工作情况。
设考点的省、自治区和直辖市内部审计(师)协会负责本考点的国际注册内部审计师资格考试的组织领导和协调工作。

下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题，供大家学习参考。

What will the buyer do if his bank buys the draft for him?

A．He will open a letter of credit.

B．He will repay the bank a short-term loan.

C．He will buy back the draft.

D．He will return the money to the seller.

正确答案：B
解析：倒数第三句The domestic bank can buy the draft, a short-term loan agreement to be paid by the company buying the goods abroad，是说当国内银行购买了卖方的远期汇票时，购买商品者就必须偿还银行的这笔短期贷款了。

A certificate of deposit (CD) is issued by a depository- institution (56) that the holder has deposited at the institution a certain mount of money for a certain period of time. By issuing a certificate of deposit, a bank, or (57) institution, gives its pledge to (58) the certificate at maturity and to pay a certain rate of interest for the use of the deposited funds.

Certificates of deposit are issued in several different forms. They may be negotiable or nonnegotiable, If a CD is negotiable it may be sold on the secondary market (59) to maturity. Usually only large CDs are issued in negotiable form. CDs may also be issued either in bearer or registered form. Negotiable CDs are usually always issued in bearer form. because of the ease with which ownership may be (60) .

(41)

A．evidence

B．fact

C．proof

D．prove

正确答案：A
解析：根据上下文，填空处的意思应为“证据”，proof更加倾向于某种现象证明(英文意思：A sign that something is certainly true)。而evidence则偏向于由某一事物为证明的(英文意思：Words or objects make something more clearly true)。本句意思在于强调CDs的证明作用，所以A项更符合题意。

If a customer wants to draw cash with a cheque for himself at his own branch, what he needs to do is to write "pay cash" between the parallel lines.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：根据文中最后一句To "open" a "crossed" cheque…writes "pay cash" between the parallel lines and adds his signature beneath．Signature签名。

When the management of a business makes some decisions, it often refers to the normal income statement because the normal income statement is more useful in that.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：从段落中最后一句话For management's use in the decision-making process…as a Contribution Margin Income Statement, is more valuable可得知答案。

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